NOTICE: This notice serves to inform related businesses and the general public that for the purposes of the Value Added Tax (VAT bread that will attract VAT at a zero-rate are as follows:
bread made with white or whole wheat flour only whether plait or sliced
tennis rolls

The following will attract VAT at 16 percent: 
Hamburger bread
Hotdog rolls
Similar types of flour products which are not plain bread including raisin bread, milk loaves, patties, biscuits, pinetart, cheese roll since these products are normally purchased by businesses for commercial purposes.

It should be noted that registered businesses will be able to recover the 16 percent input VAT they pay on these items.